2022-07-012023-06-302023-06-30false08565276KUBI KALLOO LTD2024-03-20iso4217:GBPxbrli:pure085652762022-07-01085652762023-06-30085652762022-07-012023-06-30085652762021-07-01085652762022-06-30085652762021-07-012022-06-3008565276bus:SmallEntities2022-07-012023-06-3008565276bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3008565276bus:AbridgedAccounts2022-07-012023-06-3008565276bus:PrivateLimitedCompanyLtd2022-07-012023-06-3008565276core:WithinOneYear2023-06-3008565276core:AfterOneYear2023-06-3008565276core:WithinOneYear2022-06-3008565276core:AfterOneYear2022-06-3008565276core:ShareCapital2023-06-3008565276core:SharePremium2023-06-3008565276core:RevaluationReserve2023-06-3008565276core:OtherReservesSubtotal2023-06-3008565276core:RetainedEarningsAccumulatedLosses2023-06-3008565276core:ShareCapital2022-06-3008565276core:SharePremium2022-06-3008565276core:RevaluationReserve2022-06-3008565276core:OtherReservesSubtotal2022-06-3008565276core:RetainedEarningsAccumulatedLosses2022-06-3008565276core:LandBuildings2023-06-3008565276core:PlantMachinery2023-06-3008565276core:Vehicles2023-06-3008565276core:FurnitureFittings2023-06-3008565276core:OfficeEquipment2023-06-3008565276core:NetGoodwill2023-06-3008565276core:IntangibleAssetsOtherThanGoodwill2023-06-3008565276core:ListedExchangeTraded2023-06-3008565276core:UnlistedNon-exchangeTraded2023-06-3008565276core:LandBuildings2022-06-3008565276core:PlantMachinery2022-06-3008565276core:Vehicles2022-06-3008565276core:FurnitureFittings2022-06-3008565276core:OfficeEquipment2022-06-3008565276core:NetGoodwill2022-06-3008565276core:IntangibleAssetsOtherThanGoodwill2022-06-3008565276core:ListedExchangeTraded2022-06-3008565276core:UnlistedNon-exchangeTraded2022-06-3008565276core:LandBuildings2022-07-012023-06-3008565276core:PlantMachinery2022-07-012023-06-3008565276core:Vehicles2022-07-012023-06-3008565276core:FurnitureFittings2022-07-012023-06-3008565276core:OfficeEquipment2022-07-012023-06-3008565276core:NetGoodwill2022-07-012023-06-3008565276core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3008565276core:ListedExchangeTraded2022-07-012023-06-3008565276core:UnlistedNon-exchangeTraded2022-07-012023-06-3008565276core:MoreThanFiveYears2022-07-012023-06-3008565276core:Non-currentFinancialInstruments2023-06-3008565276core:Non-currentFinancialInstruments2022-06-3008565276dpl:CostSales2022-07-012023-06-3008565276dpl:DistributionCosts2022-07-012023-06-3008565276core:LandBuildings2022-07-012023-06-3008565276core:PlantMachinery2022-07-012023-06-3008565276core:Vehicles2022-07-012023-06-3008565276core:FurnitureFittings2022-07-012023-06-3008565276core:OfficeEquipment2022-07-012023-06-3008565276dpl:AdministrativeExpenses2022-07-012023-06-3008565276core:NetGoodwill2022-07-012023-06-3008565276core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3008565276dpl:GroupUndertakings2022-07-012023-06-3008565276dpl:ParticipatingInterests2022-07-012023-06-3008565276dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3008565276core:ListedExchangeTraded2022-07-012023-06-3008565276dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3008565276core:UnlistedNon-exchangeTraded2022-07-012023-06-3008565276dpl:CostSales2021-07-012022-06-3008565276dpl:DistributionCosts2021-07-012022-06-3008565276core:LandBuildings2021-07-012022-06-3008565276core:PlantMachinery2021-07-012022-06-3008565276core:Vehicles2021-07-012022-06-3008565276core:FurnitureFittings2021-07-012022-06-3008565276core:OfficeEquipment2021-07-012022-06-3008565276dpl:AdministrativeExpenses2021-07-012022-06-3008565276core:NetGoodwill2021-07-012022-06-3008565276core:IntangibleAssetsOtherThanGoodwill2021-07-012022-06-3008565276dpl:GroupUndertakings2021-07-012022-06-3008565276dpl:ParticipatingInterests2021-07-012022-06-3008565276dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-012022-06-3008565276core:ListedExchangeTraded2021-07-012022-06-3008565276dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-012022-06-3008565276core:UnlistedNon-exchangeTraded2021-07-012022-06-3008565276core:NetGoodwill2023-06-3008565276core:IntangibleAssetsOtherThanGoodwill2023-06-3008565276core:LandBuildings2023-06-3008565276core:PlantMachinery2023-06-3008565276core:Vehicles2023-06-3008565276core:FurnitureFittings2023-06-3008565276core:OfficeEquipment2023-06-3008565276core:AfterOneYear2023-06-3008565276core:WithinOneYear2023-06-3008565276core:ListedExchangeTraded2023-06-3008565276core:UnlistedNon-exchangeTraded2023-06-3008565276core:ShareCapital2023-06-3008565276core:SharePremium2023-06-3008565276core:RevaluationReserve2023-06-3008565276core:OtherReservesSubtotal2023-06-3008565276core:RetainedEarningsAccumulatedLosses2023-06-3008565276core:NetGoodwill2022-06-3008565276core:IntangibleAssetsOtherThanGoodwill2022-06-3008565276core:LandBuildings2022-06-3008565276core:PlantMachinery2022-06-3008565276core:Vehicles2022-06-3008565276core:FurnitureFittings2022-06-3008565276core:OfficeEquipment2022-06-3008565276core:AfterOneYear2022-06-3008565276core:WithinOneYear2022-06-3008565276core:ListedExch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KUBI KALLOO LTD

Registered Number
08565276
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

KUBI KALLOO LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

HICKEY, Kristin Margaret

Registered Address

17a Clerkenwell Green
London
EC1R 0DP

Registered Number

08565276 (England and Wales)
KUBI KALLOO LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets454,0028,404
54,0028,404
Current assets
Debtors436,609652,302
Cash at bank and on hand461,615530,575
898,2241,182,877
Creditors amounts falling due within one year(675,427)(708,171)
Net current assets (liabilities)222,797474,706
Total assets less current liabilities276,799483,110
Net assets276,799483,110
Capital and reserves
Called up share capital11
Profit and loss account276,798483,109
Shareholders' funds276,799483,110
The financial statements were approved and authorised for issue by the Director on 20 March 2024, and are signed on its behalf by:
HICKEY, Kristin Margaret
Director
Registered Company No. 08565276
KUBI KALLOO LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company. Transactions in foreign currency are initially recorded at the functional currency rate prevailing at the date of the transactions. Monetary assets and liabilities denominated in foreign currencies are re-translated into the functional currency at the rates prevailing at the reporting period balance sheet date.
Going concern
These financial statements are prepared on the going concern basis. The Director has a reasonable expectation that the company will continue in operational existence for the foreseeable future. The director believes that the company will have sufficient funds to settle all of its liabilities, including contingent liabilities, as they fall due for at least 12 months from the signing of the accounts.
Turnover policy
Turnover is measured at the fair value of the consideration for the rendering of services, received or receivable, net of discounts and value added taxes.
Revenue from sale of goods
Revenue is recognised by the company when the amount of revenue can be reliably measured with reference to the contracted services undertaken, and it is probable that future economic benefits will flow to the company.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Negative Goodwill is included in the fixed assets and was released to the profit and loss account in the periods in which the fair value of the non-monetary assets purchased on the same acquisition are recovered over their useful life.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is determined over the estimated useful life of the asset. Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances and other creditors. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.
Government grants or assistance
Government grants are recognised in the period to which they relate, determined by the period of the costs they are intended to fund.
2.Average number of employees

20232022
Average number of employees during the year89
3.Intangible assets
Negative Goodwill is included in the fixed assets and was released to the profit and loss account in the periods in which the fair value of the non-monetary assets purchased on the same acquisition are recovered over their useful life. Negative goodwill was fully amortised over 4 years and fully written down as at 30th June 2017.

Total

£
Cost or valuation
At 01 July 22(87,390)
At 30 June 23(87,390)
Amortisation and impairment
At 01 July 22(87,390)
At 30 June 23(87,390)
Net book value
At 30 June 23-
At 30 June 22-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 2242,956
Additions59,210
At 30 June 2392,359
Depreciation and impairment
At 01 July 2234,552
Charge for year13,612
At 30 June 2338,357
Net book value
At 30 June 2354,002
At 30 June 228,404